2006 (7) TMI 57

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..... l No. E/1443/06 - Final order No. A/1267/2006-WZB/C-III/SMB
Central Excise
  [Order] - Appellants are aggrieved by the imposition of penalty of Rs. 10,000/- for having delayed filing of th .....

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..... r the act and the rules, is not a crop in hand to be unleashed on an assessee, especially one who is new to the procedures and compliance required. There has to be a nexus of the delay with certain ad .....

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